If you plan to move to Georgia (the country, not the US state), you are choosing one of the few destinations where you do not have to commit on day one. As of July 2026, citizens of roughly 95 countries — including all EU member states, the UK and the US — can stay visa-free for 365 days: a full year to test daily life, register a business, open a bank account, and only then decide whether the experiment becomes a permanent fresh start.
Why Georgia for a fresh start?
Four factors rarely come together like this: one year visa-free with no sponsor or residence permit, company registration within a day — with Small Business Status just 1% tax on qualifying turnover (details: Georgia’s 1% tax regime), low cost of living with urban infrastructure and fast internet, and straightforward tax residency: spend 183 days in any 12-month period and you become a tax resident; under the territorial principle (Art. 82.2.u GTC), foreign-source income such as dividends, interest and capital gains is tax-free for resident individuals. More in Georgia Tax Residency.
One important 2026 update: working locally in Georgia or serving Georgian clients may require a Special Labour Activity Permit. Remote work for foreign clients is exempt — we explain the distinction in Georgia’s 2026 work permit rules.
The 12-month roadmap
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Arrival (months 1–2)
Enter visa-free, find housing (BGGE location search: 300 GEL), explore neighbourhoods, set up SIM and daily logistics.
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Setup (months 2–3)
Register as I/E at the Public Service Hall (1 day), apply for Small Business Status, open an account with Bank of Georgia or TBC.
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Operations (months 3–6)
Set up bookkeeping and monthly tax filings (mandatory since 7 March 2026 even with zero revenue), adjust client contracts.
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Residency (months 6–12)
Reach 183 days of presence, apply for the tax residency certificate, optionally review residence permit options.
The 183 days do not need to be consecutive — travel is fine as long as you hit the threshold within the 12-month window. High-net-worth individuals can qualify without 183 days under the HNWI programme, subject to its conditions.
What to sort out at home first
As long as you remain tax-liable at home, foreign accounts and income must be declared there — Georgia has participated in CRS since 2024. Once the relocation is complete, the picture reverses: CRS only reports accounts of people who are tax-resident in another country. If you are tax-resident in Georgia and bank there, your Georgian accounts are not reported abroad — no trick, simply the consequence of genuinely shifting your centre of life.
Part of the motivation, for many, is the trajectory at home: German social security contributions rise noticeably again in 2026 (IW study), a retirement age of 70 is openly debated, and from July 1, 2027 the EU-wide cash payment cap of EUR 10,000 applies. Documented developments — not doomsday scenarios — that prompt many entrepreneurs to set up their Plan B in good time rather than under pressure.
Banking and infrastructure on the ground
Bank of Georgia, TBC and Liberty offer multi-currency accounts in GEL, USD, EUR and GBP with modern mobile apps. Accounts can be opened in person or remotely via power of attorney — for document requirements and the CRS context, read Opening a bank account in Georgia.
Why “Plan B light” works
Most relocation destinations demand commitment before you truly know the country: visa applications, proof of funds, upfront investment. Georgia reverses the order. You arrive, work remotely within the applicable exemptions, build a structure if needed — and only once the model proves itself do tax residency and, if desired, a residence permit follow. If the test fails, you leave with nothing to unwind. That reversibility is the real competitive advantage.
FAQ
FAQ
How long can I stay in Georgia without a visa?
Citizens of around 95 countries (including the EU, UK and US) can stay visa-free for 365 days. The stay can be renewed by exiting and re-entering the country.
When do I become a Georgian tax resident?
After 183 days of physical presence in any 12-month period. Wealthy individuals may qualify without 183 days through the HNWI programme.
Can I test living in Georgia before fully relocating?
Yes. You can spend up to a year visa-free, build your structure in parallel, and only then decide on deregistering at home and shifting your centre of life. This is exactly why Georgia works as a Plan B light.
Am I allowed to work during the visa-free stay?
Remote work for foreign clients falls under the exemptions of the 2026 labour migration rules. Local employment or serving Georgian clients may require a Special Labour Activity Permit.
What about my tax obligations at home?
Until you effectively shift your centre of vital interests, you generally remain tax-liable in your home country. German nationals holding corporate shares of 1% or more should assess exit taxation (Sec. 6 AStG) with a home-country tax adviser before departure.
This article is general information and does not constitute legal or tax advice. As long as you are tax-liable in your home country, you are required to declare foreign accounts, shareholdings and income there. Georgia participates in the automatic exchange of information (CRS).